: Answer: except for the exact sections listed: in the IRC definition of "withholding agent",: at IRC section 7701(a)(16), there is no: statute in the IRC imposing any specific: liabilities for the federal income tax: upon Citizens of the United States of: America, i.e. those who are eligible: to serve in the House or Senate (lawmakers): or in the White House. See 1:2:2, 1:3:3,: and 2:1:5 for the Qualifications Clauses.

: Then see Alla v. Kornfeld for a standing court: construction of the Diversity Clause: at 3:2:1, discussed elsewhere in this: forum. It held that federal citizens were: not contemplated when the organic federal: constitution was first ratified, and: Congress cannot amend that constitution,: no matter WHAT they may try to cram down: our throats. See Eisner v. Macomber for: standing authority on this latter point.

: So, if you are a withholding agent, you are: holding money which is payable to the: United States; until such time as you have: actually paid that money, you are liable: for payment of it -- every last penny of it!